https://www.taxtmi.com/caselaws?id=389010 The Tribunal set aside the order confirming the demand for service tax, interest, and penalties, allowing the appeal. It held that Rule 6 of the CENVAT Credit Rules, 2004 was not applicable during the relevant period, and no reversal of credit was required before obtaining completion certificates for construction projects. The decision emphasized the established legal principles on the availing and reversal of CENVAT credit in the construction sector, providing clarity on the rule's application and supporting the appellant's position based on previous decisions and legal interpretations. en-us Wed, 11 Sep 2019 00:00:00 +0530 Fri, 29 Nov 2019 10:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389010 The Tribunal set aside the order confirming the demand for service tax, interest, and penalties, allowing the appeal. It held that Rule 6 of the CENVAT Credit Rules, 2004 was not applicable during the relevant period, and no reversal of credit was required before obtaining completion certificates for construction projects. The decision emphasized the established legal principles on the availing and reversal of CENVAT credit in the construction sector, providing clarity on the rule's application and supporting the appellant's position based on previous decisions and legal interpretations. Case-Laws Service Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389010